Tax Reform for Pass-Through Entities: IRS Regulations, Planning Techniques, Loopholes, QBI Deduction and Limitations

A live 90-minute CLE/CPE webinar with interactive Q&A


Thursday, February 21, 2019

1:00pm-2:30pm EST, 10:00am-11:30am PST

Early Registration Discount Deadline, Friday, February 1, 2019

or call 1-800-926-7926

This CLE/CPE webinar will provide tax counsel and advisers with a review of the application and impact of the current tax law on pass-through entities. The panel will discuss new tax law changes impacting pass-through entities, recent IRS regulations, and provide tax planning strategies to optimize tax benefits and avoid pitfalls.

Description

The new tax law contains permanent and comprehensive changes impacting companies of all types. The new law encompasses provisions directly effecting the income of pass-through entities, requiring careful planning to take advantage of the available tax saving options and avoid tax compliance or reporting issues.

The tax law allows additional benefits to pass-through entities that require an understanding of a variety of complex provisions. Tax counsel and advisers must be aware of the benefits and limitations of Section 199A regarding the deduction of qualified business income, the available loopholes to optimize tax savings for partnerships, LLCs and S corporations, and considerations for possible entity reclassification along with other tactics to reduce taxable income.

Listen as our panel analyzes the complex provisions of tax reform impacting pass-through entities, recent IRS regulations, and provides practical methods for compliance and tax savings.

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Outline

  1. Overview of tax law changes impacting pass-through entities
  2. New Section 199A deductions and pass-through tax breaks and limitations and the impact of the proposed regulations
  3. Section 1061 and the treatment of carried interest under new tax law
  4. Impact of the interest expense cap on pass-through entities and new developments under the proposed regulations
  5. Planning techniques and loopholes for pass-through entities
  6. Reevaluating entity classification in light of tax reform

Benefits

The panel will review these and other high priority issues:

  • Tax considerations for pass-through entities after the passage of the new tax law
  • Qualified business interest deductions and limitations on specified service industries
  • Treatment of carried interest and performance of services
  • Available tax planning techniques and loopholes for partnerships, LLCs and S corporations
  • Entity reclassification considerations for potential tax savings

Faculty

Fowler, Lynn
Lynn E. Fowler

Partner
Kilpatrick Townsend & Stockton

Mr. Fowler focuses his practice on corporate and business tax law. He specializes in helping clients develop and...  |  Read More

Mandarino, Joseph
Joseph C. Mandarino

Partner
Smith Gambrell & Russell

Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of...  |  Read More

Live Webinar

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Includes Early Discount Savings of $50 (through 02/01/19)

See NASBA details.

Live Webinar

$247

Buy Live Webinar & Recording
Includes special savings of $250 (through 02/01/19)

Live Webinar & Download

$344

Live Webinar & DVD

$344 + $19.45 S&H

Other Formats
— Anytime, Anywhere

Includes Early Discount Savings of $50 (through 02/01/19)

Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video

48 hours after event

$247

Download

48 hours after event

CPE Not Available

$247

DVD

10 business days after event

CPE Not Available

$247 + $19.45 S&H